Oppermann, Hendrik Rudolf Beukes

Accounting standards / Hendrik Rudolf Beukes Oppermann - Lansdowne, South Africa : Juta, 2005. - 894 pages : illustrations ; 25 cm

A comprehensive guide to South African accounting standards, including practical problems and exercises for application in professional contexts.

Includes worked examples and exercises

Previous editions titled *Accounting statements and guidelines*.

Framework for the preparation and presentation of financial statements -- IAS 1: Presentation of financial statements -- IAS 2: Inventories -- IAS 7: Statement of cash flows -- IAS 8: Accounting policies, changes in accounting estimates and errors -- IAS 10: Events after the reporting period -- IAS 12: Income taxes -- IAS 16: Property, plant and equipment -- IAS 20: Government grants -- IAS 21: The effects of changes in foreign exchange rates -- IAS 23: Borrowing costs -- IAS 24: Related party disclosures -- IAS 29: Financial reporting in hyperinflationary economies -- IAS 32: Financial instruments: presentation -- IAS 33: Earnings per share -- IAS 36: Impairment of assets -- IAS 37: Provisions, contingent liabilities and contingent assets -- IAS 38: Intangible assets -- IAS 40: Investment property -- IFRS 2: Share-based payment -- IFRS 3: Business combinations -- IFRS 5: Non-current assets held for sale and discontinued operations -- IFRS 7: Financial instruments: disclosures -- IFRS 9: Financial instruments -- IFRS 10: Consolidated financial statements -- IFRS 11: Joint arrangements -- IFRS 12: Disclosure of interests in other entities -- IFRS 13: Fair value measurement -- IFRS 15: Revenue from contracts with customers -- IFRS 16: Leases.

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Accounting South Africa --Problems and exercises--Accounting—Standards

ST 657.021 OPPE